If a person fails to submit the report or materials under the provisions of Article 35, paragraph (1) as applied mutatis mutandis pursuant to Article 21-2, paragraph (8) or Article 45-2, paragraph (9), makes a false report, submits false materials, or fails to answer or replies with a false answer to the questions asked by officials in question, or refuses, obstructs, or avoids an inspection, the person who committed the violating act is punished by a fine of three hundred thousand yen or less.